On June 21, 2019, the United States Supreme Court unanimously held, in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, that the North Carolina Department of Revenue could not...more
6/27/2019
/ Beneficiaries ,
Due Process ,
Estate Tax ,
Exclusive Control ,
Forum State ,
In-State Beneficiaries ,
Income Taxes ,
Minimum Contacts ,
North Carolina Department of Revenue v The Kimberley Rice Kaestner 1992 Family Trust ,
SCOTUS ,
State Taxes ,
Trust Distributions ,
Trustees ,
Trusts
On June 21, 2018, the United States Supreme Court dramatically altered the state tax world when it issued its decision in South Dakota v. Wayfair, Inc....more
9/25/2018
/ Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
New Guidance ,
Online Sales Tax ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Retail Market ,
Sales & Use Tax ,
Sales Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
State and Local Government ,
State Taxes ,
Substantial Nexus ,
Tax Liability ,
Tax Planning